administration must adhere to the deadline given to the taxpayer, even if the taxpayer does not pick up the registered letter

CAA and TA

Oct. 21

administration sent a request for information to taxpayers asking them to provide documentation for expenses deducted when calculating the capital gains they had realized on the sale of their property. The taxpayers had 30 days to respond to this request.

The letter containing this request for information was delivered to the taxpayers' home on June 23 before being returned toadministration "certified mail, unclaimed."

administration subsequently sent a reassessment proposal this capital gain on real estate, dated July 17 and notified on July 19.

The Administrative Appeals Court will then rule thatadministration meet the 30-day deadline by sending the reassessment proposal that deadline expired.

It finds the procedure to be irregular and overturns the tax assessment.

CAA Marseille, Oct. 6, 2025, No. 24MA01837

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Deadlinereassessment proposalRequest for supporting documentationTax procedureIndividual tax reassessment

Paul Mispelon

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